[Amended 6-7-2007 by Ch. No. 2847; 9-10-2009 by Ch. No. 2930; 10-25-2012 by Ch. No. 3015; 5-27-2015 by Ch. No. 3070]
The Tax Assessor of the City of Pawtucket is
hereby authorized to grant an exemption from real property taxation
equal to any increase in assessed valuation not exceeding $24,016
cumulatively resulting from alterations and improvements made to existing
dwellings used for residential purposes and shall include mobile and
manufactured homes. For the purpose of this section, "dwelling" shall
have the same meaning as set forth in R.I.G.L. § 45-24.3-5(10).
"Mobile and manufactured home" shall have the same meaning as set
forth in R.I.G.L. § 31-44-1(h). The exemption shall be granted
for three years commencing with the tax roll assessed as of the assessment
date which immediately follows the completion of the alterations and
improvements or which next occurs 18 months after the date of issuance
of the building permit for the alterations and improvements, whichever
first occurs.
Alterations and improvements which qualify for
the exemption provided for in this section shall include the following:
A. Installations of additional plumbing facilities, electrical
fixtures or rewiring of the electrical system, heating system, hot
water system or the replacement of any of these items.
B. Inside and outside painting or redecorating.
C. Repairing, repainting or replacing existing masonry.
D. Reshingling of or installation of siding on exterior
walls.
E. Replacing or repairing roofs, gutters or downspouts.
F. Weather stripping, insulating or replacing of existing
windows and sashes.
G. Adding a bedroom, bathroom, recreation room, fireplace
or garages.
H. Converting a basement into an amusement or rumpus
room.
I. Enclosing open porches or breezeways.
J. New basement or incinerator.
K. Adding new fences or stone walls.
L. Repairing or replacing or adding porches, steps, sidewalks
or driveways.
M. Adding any built-ins, kitchen cabinets or closets.
N. Any other improvement, alteration or addition which
the City Council may provide for by ordinance which does not materially
affect the character and use of the property and is of such a nature
that the property will retain its basic structural design and be improved
to a condition comparable to similar structures and housing standards.
The following shall not be deemed to be alterations
and improvements which qualify for exemption hereunder:
A. Any increase in the number of dwelling units.
B. The addition of recreational facilities, including
but not limited to a swimming pool and/or pool cabana, a tennis court
or basketball court.
C. Any change in connection with or enabling the operation
of a business or profession from a residence.
D. Any alteration or improvement which in the opinion
of the Tax Assessor is of such a nature that the property does not
retain its basic structural design or that the character and use of
the property has changed.
E. Any alteration or improvement made without a building
permit issued by the Building Inspector. An exemption shall not be
allowed if a building permit and/or zoning approval is granted after
the alteration or improvement is made.
Any exemption hereunder shall terminate upon
the conveyance of the subject property, except for a conveyance or
transfer to a member of the immediate family of the owner without
consideration. For the purpose of this section, "member of the immediate
family of the owner" shall include the owner's spouse, parents, children,
grandchildren and brothers and sisters. Any exemption shall terminate
when this property subject to exemption is no longer owner-occupied
for residential purposes or if the original conditions and qualifications
for the granting of the exemption no longer exist. A person's residence
for the purpose of this section shall be his or her fixed and established
domicile. The Tax Assessor may challenge a person's residency based
upon the criteria set forth in Chapter 17-1 of the Rhode Island General
Laws relating to residency for voting purposes.
Any person aggrieved by a decision of the Tax
Assessor pursuant to this article shall have the right to an appeal
pursuant to the terms of this article to the City of Pawtucket Board
of Tax Review.
Notwithstanding the grant of an exemption under
this section, the property shall still be subject to any general revaluation
on a Citywide basis. An owner of an owner-occupied dwelling shall
be allowed one exemption under this section during each revaluation
period.
No exemption shall be granted for alterations
and improvements made pursuant to a building permit issued prior to
the effective date of this article.